Literature review on audit opinion-shopping
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Literature review on audit opinion-shoppingAutoria
Tutor/Supervisor; Universitat.Departament
Gill de Albornoz Noguer, Belén; Universitat Jaume I. Departament de Finances i ComptabilitatData de publicació
2018-07-09Editor
Universitat Jaume IResum
Reviewing the literature can always help us find the limitation of previous studies. This work offers a review of the literature related to the audit opinion-shopping of foreign and Spanish research. The review is ... [+]
Reviewing the literature can always help us find the limitation of previous studies. This work offers a review of the literature related to the audit opinion-shopping of foreign and Spanish research. The review is organized on the opinion-shopping at the firm level and at the partner level. For each of the two modalities, with which a company can pretend to obtain an opinion different from what it really deserves, the findings related to the investigations carried out by various auditors are discussed. It is concluded that the methodology developed by Lennox (2000) was a turning point in the investigations carried out so far, since the fact of retaining the current auditor can also be a way to participate in the "audit opinion-shopping". [-]
Paraules clau / Matèries
Descripció
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2017/2018
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info:eu-repo/semantics/bachelorThesisDrets d'accés
http://rightsstatements.org/vocab/CNE/1.0/
info:eu-repo/semantics/restrictedAccess
info:eu-repo/semantics/restrictedAccess